Share Issuance Cost IKHTISAR KEBIJAKAN

Indonesian language. PT WISMILAK INTI MAKMUR TBK DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tahun yang Berakhir pada Tanggal 31 Desember 2013 Dengan Angka Perbandingan untuk Tahun yang Berakhir pada Tanggal 31 Desember 2012 Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT WISMILAK INTI MAKMUR TBK AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Year Ended December 31, 2013 With Comparative Figures for the Year Ended December 31, 2012 Expressed in Rupiah, unless Otherwise Stated 37

3. SUMBER ESTIMASI

KETIDAKPASTIAN lanjutan

3. SOURCE OF

ESTIMATION UNCERTAINTY continued Estimasi dan Asumsi lanjutan Estimates and Assumptions continued Pajak Penghasilan Income Tax Pertimbangan signifikan dilakukan dalam menentukan provisi atas pajak penghasilan badan. Terdapat transaksi dan perhitungan tertentu yang penentuan pajak akhirnya adalah tidak pasti sepanjang kegiatan usaha normal. Grup mengakui liabilitas atas pajak penghasilan badan berdasarkan estimasi apakah akan terdapat tambahan pajak penghasilan badan. Significant judgment is involved in determining provision for corporate income tax. There are certain transactions and computation for which the ultimate tax determination is uncertain during the ordinary course of business. The Group recognizes liabilities for expected corporate income tax issues based on estimates of whether additional corporate income tax will be due. 4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS Akun ini terdiri dari: This account consists of: 2013 2012 Kas 3.771.081.758 14.430.067.006 Cash on hand Pihak Ketiga Third Parties Bank Cash in banks Rupiah Rupiah PT Bank CIMB Niaga Tbk 24.912.502.891 17.754.723.818 PT Bank CIMB Niaga Tbk PT Bank Negara Indonesia PT Bank Negara Indonesia Persero Tbk 11.835.998.865 11.752.685.978 Persero Tbk PT Bank Central Asia Tbk 6.105.651.766 4.156.045.663 PT Bank Central Asia Tbk PT Bank Danamon PT Bank Danamon Indonesia Tbk 4.215.920.838 3.277.121.986 Indonesia Tbk PT Bank Ganesha 126.087.314 74.771.518 PT Bank Ganesha PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia Persero Tbk 368.389.773 2.080.302.608 Persero Tbk PT Bank BRI Syariah 25.821.314 29.525.759 PT Bank BRI Syariah PT Bank Internasional PT Bank Internasional Indonesia Tbk 4.650.000 - Indonesia Tbk Dolar Amerika Serikat United States Dollar PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk 2013: AS393.770; 2013: US393,770; 2012: AS126.042 4.799.658.752 1.218.824.109 2012: US126,042 Euro Euro PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk 2012: Euro954 - 12.220.606 2012: Euro954 Deposito berjangka Time Deposit Rupiah Rupiah PT Bank Danamon PT Bank Danamon Indonesia Tbk 105.000.000.000 - Indonesia Tbk PT Bank CIMB Niaga Tbk 3.400.000.000 260.600.000.000 PT Bank CIMB Niaga Tbk PT Bank Ganesha 783.528.445 100.739.646.294 PT Bank Ganesha PT Bank Windu Kentjana PT Bank Windu Kentjana International Tbk - 10.000.000.000 International Tbk Total 165.349.291.716 426.125.935.345 Total 2013 2012 Tingkat bunga dari deposito berjangka 6,50 - 9,00 6,25 - 7,00 Interest rates on time deposits